Konferenzbeitrag
Effects of Tax Audit on Tax Evasion and Grey Economy in the Republic of Serbia
The aim of this paper is to point to the systematisation of matter, which relates to the assessment of the efficiency of tax control as the mainstay of the reduction of tax evasion and the grey economy in our country, with a comparative analysis with the developed countries and countries in transition. Financial effects of large-scale tax evasion may contribute to generating the budget deficit. Economic effects of tax evasion can be particularly damaging to economy. It can upset parity of conditions for doing business by lowering production costs in taxpayers and economic sectors that resort to tax evasion. This creates unfair competition between conscientious and unscrupulous tax payers, which on economic plan reflects through the price disparities between goods manufacturers, and especially if the tax evasion has reached a significant threshold. Disturbances in economy may take the form of sectoral imbalances on the market when economic choices of business entities are disrupted under the influence of tax evasion, which further affects rationality and economic efficiency. If all taxpayers settled their tax liabilities, there would be an opportunity for reducing tax incidence. In countries where the rule of law works only “bravest” dare to evade taxes. Most countries have undertaken a series of measures aimed at combating tax evasion and the grey economy, however, the success of the struggle is different
- Language
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Englisch
- Bibliographic citation
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In: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 8-9 September 2016 ; Year: 2016 ; Pages: 155-160 ; Zagreb: IRENET - Society for Advancing Innovation and Research in Economy
- Classification
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Wirtschaft
Taxation, Subsidies, and Revenue: General
Tax Evasion and Avoidance
- Subject
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tax control
grey economy
evasion
system
taxes
society
research
- Event
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Geistige Schöpfung
- (who)
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Todorović, Miodrag
Ljajić, Samir
Ivanović, Aleksandar R.
- Event
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Veröffentlichung
- (who)
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IRENET - Society for Advancing Innovation and Research in Economy
- (where)
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Zagreb
- (when)
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2016
- Handle
- Last update
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10.03.2025, 11:44 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Konferenzbeitrag
Associated
- Todorović, Miodrag
- Ljajić, Samir
- Ivanović, Aleksandar R.
- IRENET - Society for Advancing Innovation and Research in Economy
Time of origin
- 2016
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